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Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:

Admission Test Certified Public Accountant (Financial Accounting & Reporting) Sample Questions:

1. A transaction that is unusual in nature and infrequent in occurrence should be reported separately as a component of income:

A) After discontinued operations of a segment of a business.
B) After cumulative effect of accounting changes and after discontinued operations of a segment of a business.
C) After cumulative effect of accounting changes and before discontinued operations of a segment of a business.
D) Before cumulative effect of accounting changes and before discontinued operations of a segment of a business.

2. Hyde Corp. has three manufacturing divisions, each of which has been determined to be a reportable segment. In 1989, Clay division had sales of $3,000,000, which was 25% of Hyde's total sales, and had operating costs of $1,900,000, as reported to the CFO. In 1989, Hyde incurred operating costs of $500,000 that were not directly traceable to any of the divisions. In addition, Hyde incurred corporate interest expense of $300,000 in 1989. In reporting segment information, what amount should be shown as Clay's operating profit for 1989?

A) $975,000
B) $875,000
C) $900,000
D) $1,100,000

3. According to the FASB conceptual framework, which of the following relates to both relevance and reliability?

A) Timeliness.
B) Feedback value.
C) Verifiability.
D) Comparability.

4. What is the purpose of information presented in notes to the financial statements?

A) To correct improper presentation in the financial statements.
B) To present management's responses to auditor comments.
C) To provide recognition of amounts not included in the totals of the financial statements.
D) To provide disclosures required by generally accepted accounting principles.

5. On November 1, 20X2, Smith Co. contracted to dispose of an industry segment. Throughout 20X2 the segment had operating losses. These losses were expected to continue until the segment's disposition.
If a loss is projected on final disposition, how much of the operating losses should be included in the loss from discontinued operations reported in Smith's 20X2 income statement?
I. Operating losses for the period January 1 to October 31, 20X2.
II. Operating losses for the period November 1 to December 31, 20X2.
III. Estimated operating losses for the period January 1 to February 28, 20X3.

A) I and III only.
B) II only.
C) II and III only.
D) I and II only.

Solutions: